随着我国经济的高速发展,税务会计和纳税筹划越来越被企业所重视,使税务会计和纳税筹划理论得到较为蓬勃的发展,但由于总体的系统性和理论性都不强,基本上还只是根据税法的相关规定进行会计和筹划,与企业战略协调性比较差。因此,如何提高税务会计和纳税筹划的质量,进一步提高与企业战略的协调性就成为了当前企业需要面对的一个重要课题。 With the rapid development of economy in our country, tax accounting and tax planning are paid more and more attention by enterprises, so that the theory of tax accounting and tax planning have been booming. However, due to the lack of systematic and theoretical overall, Only in accordance with the relevant provisions of the tax law accounting and planning, strategic coordination with the business is poor. Therefore, how to improve the quality of tax accounting and tax planning and further improve the coordination with the corporate strategy has become an important issue that the current enterprises need to face.